Sales tax is an insidious animal. It pops up in places where you least expect it. One such area involves the fit-out of offices and administration buildings. Most goods purchased for use in the mining industry are exempt from sales tax. This applies to a wide range of equipment and consumables used directly in mining activities, as well as most equipment used in 'ancillary' activities to mining. The end result is that most goods purchased for use on a mine site are exempt from sales tax, one way or another. But what about goods purchased for use in the site office, or in administrative offices situated nowhere near the mine, perhaps in a capital city? Some goods for use in these situations can still be purchased tax free but there is a need for care.
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